Where to lodge company tax return?
How to lodge? If you’re a sole trader you only need to file one individual tax return. This will cover both your personal and business income. You can lodge your individual tax return in one of the following ways:
When to lodge? Lodge by yourself: Your return is due by 31 October each year. Lodge through a registered tax agent: Registered tax agents operate on their own lodgement schedule. Your agent will be able to tell you the date by which your return must be completed, but you must be registered with an agent by 31 October. Tax tip: As a sole trader you are required to fill out a separate section on the individual tax return called the business and professional items schedule for individuals.
How to lodge? If you run your business as a partnership, you’ll need to lodge a partnership tax return in one of the following ways:
When to lodge? Lodge by yourself: Your partnership tax return must be lodged by 31 October. Lodge through a registered tax agent: They’ll tell you when you can lodge. Tax tip: The partnership itself does not pay tax on the income it earns. A partnership tax return simply reports the partnerships’ net income, which is its income minus any expenses and deductions. Individual partners in the business then file an individual tax return and pay tax on their share of the income generated from the partnership.
How to lodge? If your business operates as a company, you must lodge a company tax return in one of the following ways:
Note: A company’s income is separate from your personal income. So if you’re a director of a company, you will still need to lodge an individual tax return to report your personal income (e.g. salary earned from the company). When to lodge? Lodge yourself: Company tax returns lodgement dates vary. The majority of company tax returns will be due 28 February. We recommend you check the ATO website for your specific date. Lodge through a registered tax agent: They’ll tell you when you can lodge. Tax tip: If you don’t lodge your previous financial year return on time, your company tax return is due by 31 October.
How to lodge? If your business is run as a trust, the trustee must lodge a trust tax return in one of three ways:
Tax tip: Trusts typically do not pay tax. A trust tax return simply reports the trust’s net income, which is its income minus any expenses and deductions. Income earned from the trust is then passed onto trust beneficiaries who then lodge their own individual tax returns to pay tax on the income earned from the trust. When to lodge? Lodge by yourself: Your trust tax return must be lodged by 31 October. Lodge through a registered tax agent: They’ll tell you when you can lodge. For more information and small business tax help visit our end of financial year hub.
These instructions will help you complete the Company tax return 2022 (NAT 0656), the tax return for all companies, including head companies of consolidated and multiple entity consolidated (MEC) groups.
To download a PDF copy of the return or order a paper copy through our publication ordering service, go to Company tax return 2022.
The instructions include:
When we say you or your business in these instructions, we mean either you as a business entity (the company) that conducts a business, or you as the tax agent or public officer responsible for completing the tax return.
These instructions are not a guide to income tax law. Ask for help from the ATO or a recognised tax adviser if you feel that these instructions do not fully cover your circumstances.
Where you need to refer to other publications as instructed and for information about our other services, see Publications and legislative references.
In this section
Apply for a tax file number (TFN) before lodging your first tax return to ensure that payments are credited to the correct account. You can apply for a TFN at abr.gov.auExternal Link
If the company has applied for a TFN, but has not received notification of its TFN at the time of lodging its Company tax return 2022, include a copy of the application with the tax return, prominently highlighted with the words in block letters ‘ATTENTION COPY ONLY – TFN NOT RECEIVED WHEN LODGING 2022 TAX RETURN’. If the company does not have a copy of the original application, contact us on 13 28 66 for advice.
If the company has not applied for a TFN, attach a completed application with this tax return. There may be delays in processing a tax return lodged without a TFN.
Companies that derived assessable income in 2021–22 must lodge a tax return for 2021–22. Companies that carry forward losses – which exceed $1,000 – to 2022–23 must also lodge a tax return for 2021–22, even when no assessable income was derived in 2021–22. Non-profit companies that are residents and have taxable income of $416 or less do not have to lodge a tax return, unless specifically requested. Keep records so that the information you report on your tax return can be verified at a later date, if required.
For a list of schedules that you can send with your Company tax return 2022, see Schedules.
You can lodge elections required by TR IT 2624 Income tax: company self assessment; elections and other notifications; additional (penalty) tax; false or misleading statement with your Company tax return.
The date for lodgment of the company tax return (including any relevant schedules) is notified in a legislative instrument on the Federal Register of LegislationExternal Link.
The Commissioner may allow later lodgment dates, see Due dates for lodging and paying.
You must lodge your tax return and all the required schedules by the due date.
Do not attach your payment to your Company tax return. To make payments, see How to pay.
The postal address for lodgment of your company tax return is below. See Publications and legislative references for a list of the schedules that you can lodge with your Company tax return 2022.
Australian Taxation OfficeGPO Box 9845IN YOUR CAPITAL CITY
The address must appear as shown above.
Do not send payments to this address. For payment information, see How to pay.
If you wish to write to the ATO, send your correspondence to:
Australian Taxation OfficePO Box 9990PENRITH NSW 2740
Foreign resident companies carrying on a business in Australia or deriving Australian income need to provide an Australian address for service in their tax return.
We offer a range of convenient payment options.
For more information, see How to pay.
Your payment needs to reach us on or before its due date. When you use a valid payment reference number (PRN), your payment may take up to four business days to appear on your ATO account.
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